Resolution 196/2025/QH15 adjustment of 2025 state budget estimates

RESOLUTION

On adjustment and supplementation of the 2025 state budget estimates^[1]

THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law No. 83/2015/QH13 on the State Budget, which has a number of articles amended and supplemented under Law No. 59/2020/QH14 and Law No. 56/2024/QH15;

Considering the Government’s Proposal Report No. 291/TTr-CP of May 2, 2025, Report No. 292/BC-CP of May 2, 2025, and Supplementary Proposal Report No. 444/TTr-CP of May 16, 2025; the National Assembly’s Economic and Financial Affairs Committee’s Verification Report No. 308/BC-UBKTTC of May 4, 2025, and Supplementary Verification Report No. 389/BC-UBKTTC15 of May 17, 2025; and National Assembly deputies’ opinions,

RESOLVES:

Article 1.

To adjust and supplement the 2025 central budget estimates for payment of entitlements and policy benefits for cadres, civil servants, public employees and workers upon the restructuring and consolidation of the state organizational apparatus under the Government’s Decree No. 178/2024/ND-CP of December 31, 2024, and Decree No. 67/2025/ND-CP of March 15, 2025, according to the mechanism for implementation of the salary reform, specifically as follows:

1. To carry forward to 2025 the remaining balance of VND 15,710 billion of the 2024 central budget’s salary reform funding source of base salary adjustment for the Government to supplement expenditure estimates for ministries, central agencies and localities to perform their tasks.

2. To add an amount of VND 28,290 billion to the 2025 central budget’s revenue estimates from the source of the central budget’s accumulated salary reform fund and, at the same time, correspondingly supplement the 2025 central budget’s expenditure estimates for the Government to supplement expenditure estimates for ministries, central agencies and localities to perform their tasks.

3. In case additional funding needs emerge in excess of the total amount specified in Clauses 1 and 2 of this Article, the Government may use the central budget’s accumulated salary reform fund for implementation.

Article 2.

To carry forward to 2025 an amount of VND 6,623 billion in unallocated 2024 central budget’s recurrent expenditure estimates for implementation of the policy on tuition fee exemption and performance of additional tasks arising from the restructuring and consolidation of the state organizational apparatus as approved by competent authorities (excluding payment for entitlements and policy benefits for cadres, civil servants, public employees and workers).

Article 3.

To allocate the 2025 state budget expenditures for science, technology, innovation, and national digital transformation in order to meet the requirements specified in the Political Bureau’s Resolution No. 57-NQ/TW of December 22, 2024, the Central Steering Committee on Development of Science, Technology, Innovation and Digital Transformation’s Notice No. 01-TB/BCDTW of January 22, 2025, and Notice No. 03-TB/BCDTW of March 6, 2025, notifying Party General Secretary To Lam’s conclusions on the development of science, technology, innovation and digital transformation.

After the increased 2024 central budget revenues have been used under the National Assembly Standing Committee’s decisions, if there are not enough funds  for allocation of at least 3% of the 2025 state budget expenditures for the performance of the tasks specified in this Article, the Government may adjust and allocate the 2025 central budget expenditure estimates that remain unallocated from the beginning of the year for ferformance of these tasks.

Article 4.

To assign the Government to expressly organize the implementation of this Resolution, ensuring compliance with policies, regimes, standards and expenditure norms, spending for proper purposes, thrift and efficiency as prescribed in the Law on the State Budget, the laws on science, technology, innovation and digital transformation, and other relevant laws; and to report to the 15^th National Assembly at its 10^th session, and in the Report on supplementary evaluation of the 2025 state budget implementation results.

Article 5.

1. The National Assembly Standing Committee, the Government, the Prime Minister, ministries, sectors, central agencies, and local administrations at all levels shall, within the ambit of their functions and tasks, effectively organize the implementation of this Resolution.

2. The Standing Committee, the Economic and Financial Affairs Committee, the Ethnic Council and other Committees of the National Assembly, National Assembly’s deputies’ delegations and National Assembly deputies, the Vietnam Fatherland Front and its member organizations shall, within the ambit of their tasks and powers, oversee the implementation of this Resolution.

3. The State Audit Office of Vietnam shall, within the ambit of its tasks and powers, audit the implementation of this Resolution, in accordance with law.

This Resolution was adopted on May 17, 2025, by the 15^th National Assembly of the Socialist Republic of Vietnam at its 9^th session.-

Chairman of the National Assembly
TRAN THANH MAN